Process costing works well whenever relatively homogeneous product pass through a series process and receive similar amounts of manufacturers costs. Large manufacturing plants,such as chemical ,food,and tire manufacturers, use process costing. In the opening scenario,the consultant for Healthblend Nutritonal Supplements studied Healthblend's traditional therapeutic formulas and found that a large number of similar products pass through an identical set of processes,Since each product within a product line passing through an tha three process recives simi-lar" doses " of materials,labor and overhead,there was no need to accumulate cost by batches ( a job-order costing sytem).Instead,cost could be accumulated by process.